S. 5441

TAS Act

Sponsor: Mike Crapo · 0 cosponsors

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Where it stands

Introduced Sep 17
Committee Now
Senate —
House of Representatives —
Law —

Introduced Sep 17
Committee Now
Senate —
House of Representatives —
Law —

Placed on Senate Legislative Calendar under General Orders. Calendar No. 670. (Sep 17)

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Text of the bill

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Sec. 1. Short title; etc

I Tax Administration and Customer Service

Sec. 101. Digitization of tax returns and correspondence

Sec. 102. Establishment of dashboard to inform taxpayers of backlogs and wait times

Sec. 103. Expansion of electronic access to information about returns and refunds

Sec. 104. Expansion of callback technology

Sec. 105. Expansion of online accounts

Sec. 106. Automation of refund offset bypass

Sec. 107. Installment agreement fees eliminated for certain individuals

Sec. 108. Individuals facing economic hardships informed of collection alternatives

Sec. 109. Quarterly notices to certain taxpayers with delinquencies

Sec. 110. Low-income taxpayer clinic funding unlocked

Sec. 111. Chief Counsel reviews of offers-in-compromise streamlined

Sec. 112. Modification of procedural requirements for penalties and disallowance periods

Sec. 113. Return of amounts collected by IRS in excess of accepted offer-in-compromise amount

Sec. 114. Extension of period for return of amounts subject to wrongful levy

Sec. 115. Reports to Congress

II American Citizens Abroad

Sec. 201. Report on combined tax and foreign bank and financial account reporting

Sec. 202. Study and reports on simplification

Sec. 203. Extension of time for persons outside of the United States to request abatement of math error

Sec. 204. Clarification of assessment authority; pre-assessment appeals of foreign information return penalties

Sec. 205. Repeal of due date requirements for certain information returns relating to foreign gifts and trusts

III Judicial Review

Sec. 301. Authorization of subpoenas before hearings to facilitate settlements

Sec. 302. Clarification of Tax Court authority to order relief from a judgment or order

Sec. 303. Authorization of special trial judges to hear additional cases and address contempt

Sec. 304. Disqualification of judges and special trial judges

Sec. 305. Notice and review with respect to multi-year bans on claiming credits

Sec. 306. Authorization of de novo review of innocent spouse relief by the Tax Court and other courts

Sec. 307. Clarification of certain court filing deadlines

Sec. 308. Clarification of Tax Court jurisdiction to determine tax liability in collection due process appeals

Sec. 309. Authorization of the Tax Court to issue refunds in collection due process cases

Sec. 310. Authorization of the Tax Court to hear suits for refunds or credits

Sec. 311. Authorization to allow claims for refund in certain cases where full tax not paid

Sec. 312. Adjustment of threshold for small disputes

IV Office of the Taxpayer Advocate

Sec. 401. NTA authorization to direct hire attorneys

Sec. 402. NTA authorization to make personnel decisions

Sec. 403. Access to Internal Revenue Service information, legal advice, and meetings

Sec. 404. Repeal of limitation period suspension for taxpayers seeking assistance from TAS

Sec. 405. Operations to assist taxpayers experiencing hardships during lapse in appropriations

V Tax Return Preparers

Sec. 501. Penalties for tax return preparers who improperly alter returns

Sec. 502. Ensuring the use of valid preparer identification numbers and electronic filing identification numbers

Sec. 503. Penalties for improper tax preparation or misappropriation of refunds

(a) Other assessable penalties with respect to the preparation of tax returns for other persons. Section 6695, as amended by the preceding provisions of this Act, is amended—

(1) in subsection (a)—

(A) by striking $50 and inserting $250, and

(B) by striking $25,000 and inserting $50,000,

(2) in subsection (b)—

(A) by striking $50 and inserting $250, and

(B) by striking $25,000 and inserting $75,000,

(3) in subsection (d)—

(A) by striking $50 and inserting $250, and

(B) by striking $25,000 and inserting $50,000,

(4) in subsection (e)—

(A) by striking $50 and inserting $250, and

(B) by striking $25,000 and inserting $75,000,

(5) in subsection (g), by striking $500 and inserting $1,000, and

(6) in subsection (i)(1)—

(A) by striking 2014 and inserting 2025, and

(B) by striking calendar year 2013 and inserting calendar year 2024.

(b) Misappropriation of refunds

(1) In general. Subsection (f) of section 6695 is amended to read as follows:

Text this section adds to the law

(f) Misappropriation

(1) In general. Any person who is a tax return preparer who misappropriates any payment made in respect of the taxes imposed by this title which is issued to a taxpayer (other than the tax return preparer) shall pay a penalty in an amount determined under paragraph (2).

(2) Penalty. The amount of the penalty determined under this paragraph shall, with respect to each payment described in paragraph (1), be equal to the greater of—

(A) $1,000, or

(B) the full amount of such payment.

(3) Exception. Paragraph (1) shall not apply with respect to the deposit by a bank (within the meaning of section 581) of the full amount of the payment in the taxpayer's account in such bank for the benefit of the taxpayer.

(2) Conforming amendment. Section 6695(i)(1) is amended by striking (f), and inserting (f)(2)(A),.

Sec. 504. Authority to deny, revoke, or suspend preparer tax identification numbers

VI Appeals

Sec. 601. Authorization for Office of Appeals to hire attorneys

Sec. 602. Authorization for Office of Appeals to direct hire certain individuals

Sec. 603. Responses to claims for refund required; appeal of claims for refund authorized

Sec. 604. Appeals of returned offers

Sec. 605. Purposes and duties of Independent Office of Appeals; right of appeal clarified

VII Whistleblowers

Sec. 701. Standard and scope of review of whistleblower award determinations

Sec. 702. Exemption from sequestration

Sec. 703. Whistleblower privacy protections

Sec. 704. Modification of IRS whistleblower report

Sec. 705. Interest on whistleblower awards

Sec. 706. Correction regarding deductions for attorney's fees

VIII Hostages

Sec. 801. Postponement of tax deadlines for hostages and individuals wrongfully detained abroad

Sec. 802. Refund and abatement of penalties and fines paid by eligible individuals

IX Small Businesses

Sec. 901. Implementation of voluntary withholding agreements for payments to independent contractors

Sec. 902. Extension of mailbox rule to electronic submissions and payments

Sec. 903. Specificity of third-party contact notices

Sec. 904. Modification of estimated tax rules for farmers and fishermen

Sec. 905. Business child care liaison

X Miscellaneous

Sec. 1001. Authority for redisclosure of certain tax information related to education loans to the Congressional Budget Office

Sec. 1002. Authorization to require large partnerships to file on magnetic media

Sec. 1003. Limitation period not extended for victims of preparer fraud

Sec. 1004. Technical amendment related to the Disaster Related Extension of Deadlines Act

Sec. 1005. Time for filing certain information returns

Sec. 1006. Modifications to penalties for unauthorized disclosures of taxpayer information